联系我们

论文查询结果	返回搜索

论文编号：	4347
作者编号：	2120092856
上传时间：	2012/6/7 12:06:15
中文题目：	基于EVA的分红权激励机制研究—以A大型国有高新技术企业为例
英文题目：	Bonus motivation study based on EVA: With a large state-owned high-tech enterprise A as an example
指导老师：	陆宇建
中文关键字：	分红权激励;EVA评价指标;国有高新技术企业
英文关键字：	Dividends incentives;EVA evaluation indicators;State-owned high-tech enterprises
中文摘要：	2010年11月，国资委在《关于在部分央企中开展分红权激励试点工作的通知》(以下简称《通知》)中称在部分注册于中关村的国家自主创新示范区内的中央企业中所属高新技术企业、院所转制企业及其他科技创新型企业开展分红权激励试点的初步探索。业内人士分析后指出，央企是科技发展和社会进步的动力源，对于建立健全国家创新体系责任重大。在中央企业，特别是高新技术企业和科研院所开展股息的激励，是国务院的重大政策，以支持中关村建设国家自主创新示范区。它是与做大做强中央企业的实际诉求相一致，促进中央企业尤其是科技创新企业进一步强化内部措施的改革，转化经营机制，促进科学技术创新以提高央企的自主创新能力。由于传统的财务评价指标忽视投入资本的机会成本，这样计算出来的企业利润与企业价值最大化目标不一定相符。基于EVA的分红权激励机制的研究，有效地将EVA评价指标与分红权激励机制相结合，有利于实现激励相容。本文从我国企业分红权应用现状出发，以国资委公布的13家试点企业为背景，探索大型高新技术企业中实施分红权激励的必要性和可行性，并提出了基于EVA来建立分红权的评价指标，以此确定岗位人员及项目管理人员的分红权激励水平及额度。再结合A大型国有高新技术企业的分红权激励现状分析，指出A公司现用的评价指标的缺陷，最后提出基于EVA来建立适合A企业分红权激励指标的必要性，并完善EVA评价指标体系在A公司的具体实施。
英文摘要：	In November 2010, the state-owned Asset Management Commission issued a notice on the part of the central enterprises to carry out a dividend right to motivate experimental work, Referred to in some of the central enterprises registered in Zhongguancun National Innovation Model enterprises, research institutes restructuring of enterprises and other scientific and technological innovation-oriented enterprises, the pilot bonus the right incentives pilot. Industry insiders pointed out that the central enterprises are an important force for technological innovation and industrialization, playing an important role in the national innovation system. In the central enterprises, especially high-tech enterprises and research institutes to carry out the dividends incentives, is a major policy of the State Council to support building the park national independent innovation demonstration zone. It is consistent with the actual needs of the central enterprises bigger and stronger, and promotes the central enterprises, especially high-tech enterprises and research institutes restructuring enterprises to further deepen the internal reform, transforming operational mechanisms to promote technological innovation and industrialization of scientific and technological achievements, which is important for central enterprises to improve capacity for independent innovation. The traditional financial evaluation ignores the opportunity cost of invested capital, calculating from corporate profits and enterprise value maximization does not necessarily match the dividend rights of the EVA-based incentive mechanism. Effective EVA evaluation dividends right incentives is the combination of theory and innovative. This dissertation from the status quo of China's enterprises the right to dividends applications, in 13 pilot enterprises, to explore the necessity and feasibility of large-scale scientific and technological innovation and the implementation of the right to dividends incentives, It proposed to establish the right to dividends based on EVA evaluation to determine the incentive level and amount of the dividend rights of the staff positions and project management staff. Combined with A enterprise dividends incentive Analysis pointed out that A enterprise has many indicators defects now. Finally, based on EVA to create A corporate bonus incentive of the right is very necessary, and establish the specific implementation in Company A of the EVA evaluation system.
查看全文：	预览  下载(下载需要进行登录)